Section 12AB(5)(A) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(A)for the words, brackets, figures and letter "to which clause (ii) or clause (iii) or to a company to which clause (iia)", the words, brackets and figures "to which clause (ii) or clause (iii)" shall be substituted and shall be deemed to have been substituted;